我國上市公司的關(guān)聯(lián)交易審計風(fēng)險研究
發(fā)布時間：2018-12-16 00:21
【摘要】：隨著母子公司、跨國公司等公司組織形式不斷發(fā)展演變?yōu)橹饕默F(xiàn)代公司形式，關(guān)聯(lián)交易應(yīng)運(yùn)而生�，F(xiàn)如今我國上市公司的關(guān)聯(lián)交易現(xiàn)象逐漸變得普遍而頻繁，其中不乏存在著非公允甚至不規(guī)范的行為，這些問題的存在往往與中國特色的國有企業(yè)改制模式息息相關(guān)。上市公司與關(guān)聯(lián)企業(yè)之間的關(guān)系通常都復(fù)雜多樣，很容易受到利益驅(qū)使而結(jié)成集團(tuán)，從而利用其靈活多變的交易方式來進(jìn)行盈余管理，調(diào)節(jié)利潤水平，虛報經(jīng)營業(yè)績。這些不正當(dāng)?shù)年P(guān)聯(lián)交易行為，不僅使得資源無法在市場中得到最有效的配置，嚴(yán)重誤導(dǎo)投資者的相關(guān)投資決策，更是不可避免的提升了上市公司的審計風(fēng)險水平，為審計領(lǐng)域帶來了新的難題。 這些現(xiàn)象不得不引起審計界的深刻關(guān)注與思考。因此，如何建立起一個完善健全的上市公司關(guān)聯(lián)交易審計風(fēng)險的防范與控制體系，成為審計領(lǐng)域的研究重點。目前我國對其的研究還尚且處在小心探索的階段，本文將在借鑒了國內(nèi)外研究成果的基礎(chǔ)上，站在注冊會計師的角度對上市公司的關(guān)聯(lián)交易審計風(fēng)險作出全面詳細(xì)的定性分析：本文首先闡述了關(guān)聯(lián)交易審計風(fēng)險的基本理論，重點引入了現(xiàn)代審計風(fēng)險的模型來對其構(gòu)成要素進(jìn)行分類，并展開分析了各風(fēng)險要素在上市公司的主要表現(xiàn)形式。接著，，文章從重大錯報風(fēng)險和檢查風(fēng)險兩方面詳細(xì)論述了關(guān)聯(lián)交易審計風(fēng)險形成過高的原因。最后，針對以上提出的問題，重點分析了注冊會計師自身防范和控制風(fēng)險的相關(guān)對策，并從側(cè)面簡要闡述了改善注冊會計師關(guān)聯(lián)交易外部審計風(fēng)險環(huán)境的建議。 最終研究表明，站在注冊會計師的角度來防范與控制上市公司關(guān)聯(lián)交易的審計風(fēng)險，首先要將關(guān)聯(lián)交易審計與一般交易的審計區(qū)別開來。事務(wù)所在業(yè)務(wù)承接階段就要注意了解和掌握上市公司的整體運(yùn)營狀況，對其風(fēng)險水平進(jìn)行嚴(yán)格評估，尤其要對關(guān)聯(lián)交易頻繁的客戶給予特別的關(guān)注并謹(jǐn)慎選擇。事務(wù)所必須選用專業(yè)的高素質(zhì)審計人才，執(zhí)行特殊的關(guān)聯(lián)交易審計程序，輔之以科學(xué)先進(jìn)的審計方法，從而準(zhǔn)確識別其風(fēng)險要素，合理評估其審計風(fēng)險，并加強(qiáng)關(guān)聯(lián)交易相關(guān)披露內(nèi)容的透明度，建立專項的關(guān)聯(lián)交易審計風(fēng)險防范基金，爭取在整個審計過程的每個步驟中都做到有效防范，這樣才能真正達(dá)到規(guī)避與控制關(guān)聯(lián)交易總體審計風(fēng)險水平的目的；另外，為了規(guī)范關(guān)聯(lián)交易行為，降低上市公司關(guān)聯(lián)交易的重大錯報風(fēng)險，我們應(yīng)該從優(yōu)化上市公司整體組織結(jié)構(gòu)和完善外部的審計風(fēng)險環(huán)境兩方面進(jìn)行研究，從而減少注冊會計師面臨的審計風(fēng)險壓力，由此建立起全面系統(tǒng)、科學(xué)合理的上市公司關(guān)聯(lián)交易審計風(fēng)險體系。
[Abstract]:With the development of parent-subsidiary corporation, multinational corporation and so on, the related transaction emerges as the times require. Nowadays, the phenomenon of related party transactions of listed companies in our country is becoming more and more common and frequent, among which there are some unfair or even non-standard behaviors. These problems are often closely related to the reform mode of state-owned enterprises with Chinese characteristics. The relationship between listed companies and affiliated enterprises is usually complex and diverse, and it is easy to be driven by interests to form a group, thus using its flexible trading methods to carry out earnings management, adjust the level of profits, and make false statements of operating performance. These improper related party transactions not only make the resources can not be allocated most effectively in the market, seriously mislead the investors' relevant investment decisions, but also inevitably raise the audit risk level of listed companies. It has brought new difficulties to the audit field. These phenomena have to arouse the deep concern and thinking of audit circles. Therefore, how to establish a perfect and sound audit risk prevention and control system of related party transactions of listed companies has become the focus of research in the field of audit. At present, the research on it in our country is still in the stage of careful exploration. This paper will draw lessons from the domestic and foreign research results. From the perspective of CPA, this paper makes a comprehensive and detailed qualitative analysis of the audit risk of related party transactions of listed companies: firstly, this paper expounds the basic theory of audit risk of related party transactions. This paper mainly introduces the modern audit risk model to classify its constituent elements and analyzes the main forms of each risk factor in listed companies. Then, the paper discusses in detail the reasons why the audit risk of related party transactions is too high from two aspects: material misstatement risk and inspection risk. Finally, in view of the above questions, the paper analyzes the relevant countermeasures of CPA's own risk prevention and control, and briefly expounds the suggestions to improve the external audit risk environment of CPAs' related transactions. The final study shows that to prevent and control the audit risk of affiliated transactions in listed companies from the perspective of CPA, the audit of related party transactions should be distinguished from that of general transactions. Firms should pay attention to understand and master the overall operating situation of listed companies in the stage of business undertaking, and evaluate their risk level strictly, especially to the clients with frequent related transactions. The firm must select professional and high-quality audit personnel, carry out special audit procedures of related party transactions, with the help of scientific and advanced auditing methods, so as to accurately identify its risk elements and reasonably evaluate its audit risks. And strengthen the transparency of related disclosure content, establish a special related transaction audit risk prevention fund, strive to achieve effective prevention in each step of the whole audit process, Only in this way can we really achieve the goal of avoiding and controlling the overall audit risk level of related party transactions; In addition, in order to standardize the behavior of related party transactions and reduce the risk of major misstatement of related party transactions of listed companies, we should optimize the overall organizational structure of listed companies and improve the external audit risk environment. In order to reduce the pressure of audit risk faced by CPA, a comprehensive system and a scientific and reasonable audit risk system of related party transactions of listed companies are established.
【學(xué)位授予單位】：河北大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F239.4;F224
本文編號：2381533
[Abstract]:With the development of parent-subsidiary corporation, multinational corporation and so on, the related transaction emerges as the times require. Nowadays, the phenomenon of related party transactions of listed companies in our country is becoming more and more common and frequent, among which there are some unfair or even non-standard behaviors. These problems are often closely related to the reform mode of state-owned enterprises with Chinese characteristics. The relationship between listed companies and affiliated enterprises is usually complex and diverse, and it is easy to be driven by interests to form a group, thus using its flexible trading methods to carry out earnings management, adjust the level of profits, and make false statements of operating performance. These improper related party transactions not only make the resources can not be allocated most effectively in the market, seriously mislead the investors' relevant investment decisions, but also inevitably raise the audit risk level of listed companies. It has brought new difficulties to the audit field. These phenomena have to arouse the deep concern and thinking of audit circles. Therefore, how to establish a perfect and sound audit risk prevention and control system of related party transactions of listed companies has become the focus of research in the field of audit. At present, the research on it in our country is still in the stage of careful exploration. This paper will draw lessons from the domestic and foreign research results. From the perspective of CPA, this paper makes a comprehensive and detailed qualitative analysis of the audit risk of related party transactions of listed companies: firstly, this paper expounds the basic theory of audit risk of related party transactions. This paper mainly introduces the modern audit risk model to classify its constituent elements and analyzes the main forms of each risk factor in listed companies. Then, the paper discusses in detail the reasons why the audit risk of related party transactions is too high from two aspects: material misstatement risk and inspection risk. Finally, in view of the above questions, the paper analyzes the relevant countermeasures of CPA's own risk prevention and control, and briefly expounds the suggestions to improve the external audit risk environment of CPAs' related transactions. The final study shows that to prevent and control the audit risk of affiliated transactions in listed companies from the perspective of CPA, the audit of related party transactions should be distinguished from that of general transactions. Firms should pay attention to understand and master the overall operating situation of listed companies in the stage of business undertaking, and evaluate their risk level strictly, especially to the clients with frequent related transactions. The firm must select professional and high-quality audit personnel, carry out special audit procedures of related party transactions, with the help of scientific and advanced auditing methods, so as to accurately identify its risk elements and reasonably evaluate its audit risks. And strengthen the transparency of related disclosure content, establish a special related transaction audit risk prevention fund, strive to achieve effective prevention in each step of the whole audit process, Only in this way can we really achieve the goal of avoiding and controlling the overall audit risk level of related party transactions; In addition, in order to standardize the behavior of related party transactions and reduce the risk of major misstatement of related party transactions of listed companies, we should optimize the overall organizational structure of listed companies and improve the external audit risk environment. In order to reduce the pressure of audit risk faced by CPA, a comprehensive system and a scientific and reasonable audit risk system of related party transactions of listed companies are established.
【學(xué)位授予單位】：河北大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F239.4;F224
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